§ 30-24. Special assessments.

(a)

The board of county commissioners shall have the right, power and authority to levy special assessments against the taxable benefited structural improvements within such district to provide funds for the purpose of the district.

(b)

The amount and/or rate of such special assessments shall be reasonable and shall be fixed by a resolution of the board of county commissioners so as to fairly apportion the cost of providing fire protection among the real property benefited within the district.

(c)

The amount and/or rate of such assessments may be changed annually by the board of county commissioners as authorized by law, providing that the amount and/or rate shall be reasonable so as to fairly, equitably and reasonably apportion the cost of providing solid waste disposal service among the property benefited thereby.

(d)

Pursuant to the provisions of F.S. § 197.3632, all special assessments levied hereby shall comply with the terms of F.S. § 197.2632 for all tax years beginning October 1, 1989, and thereafter all such special assessments or nonad valorem assessments shall be assessed and collected as provided for in F.S. § 197.3632.

(e)

The rates of such assessments for the tax year beginning January 1, 1989, shall be as follows:

(1)

For each single-family dwelling, $45.00.

(2)

For each dwelling unit within multiple-family housing units, $35.00.

(3)

For each commercial property, $0.025 per base area square foot, with a minimum of $85.00 per commercial parcel unit and a maximum of $2,500.00 per continuous commercial parcel unit.

(f)

The special assessment imposed in this section does not include and is not for the purpose of providing pickup or hauling of solid waste from households or commercial establishments. Neither does this special assessment replace nor substitute for any tipping fee for the actual use of solid waste disposal facilities established or to be established by the county.

(g)

For the purpose of setting rates, each parcel shall be classified as residential, agricultural, business or as commercial business, with subclassifications as the board may establish by this article and subsequent resolution. The definition and criteria for distinguishing between classifications and subclassifications shall be fixed by ordinance of the board.

(Ord. No. 89-1, § 5, 2-1-1989; Ord. No. 89-4, § 5, 8-17-1989)